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Brant v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 11778-22 (U.S.T.C. Nov. 29, 2022)

Opinion

11778-22

11-29-2022

CHARLES W. BRANT & SUSAN A. BRANT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

KATHLEEN KERRIGAN CHIEF JUDGE

On September 21, 2022, respondent filed a Motion to Close on Ground of Duplication, explaining therein that the instant case is duplicative of the case at Docket No. 11288-22. Noting that the last day for timely filing a petition with this Court in response to the notice of deficiency issued to petitioners in respect of their taxable year 2019 is listed as "May 2, 2022", and the petition filed at Docket No. 11288-22 was electronically submitted on May 3, 2022, it is

ORDERED that respondent's Motion to Close on Ground of Duplication is denied. It is further

ORDERED that respondent's Motion for Leave to File Out of Time Answer to Amended Petition filed November 23, 2022, is granted, and the lodged Answer to Amended Petition shall be filed as of the date of this Order.


Summaries of

Brant v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 11778-22 (U.S.T.C. Nov. 29, 2022)
Case details for

Brant v. Comm'r of Internal Revenue

Case Details

Full title:CHARLES W. BRANT & SUSAN A. BRANT, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 11778-22 (U.S.T.C. Nov. 29, 2022)